Freetown, Sierra Leone – October 18th, 2018: The Auditor-General of Sierra Leone is pleased to inform the generalpublic that the following Performance Audit Reports: The Management of the Fertiliser Scheme by the Ministry of AgricultureForestry and Food Security (MAFFS); TheManagement of Healthcare Wastes at Regional Referral Hospitals by the Ministryof Health and Sanitation (MOHS) and TheManagement of School Facilities by the Ministry of Education, Science andTechnology (MEST) were tabled in Parliament on 18th October, 2018.
Section 11(2) (c) of The Audit Service Act, 2014 confers on the Audit Service the authority to conduct value-for-money and other audits in a bid to ensure that efficiency and effectiveness are achieved in the use of public funds.
Section 16(1) (d) of the Public Financial Management Act, 2016 states that the Auditor-General, in accordance with the Constitution of Sierra Leone and the Audit Service Act, 2014 may at any time review or examine any aspect of the operations of the entities referred to in paragraph (a) of the Public Financial Management Act, 2016.
In addition to the financial and regularity audits undertaken by the institution, performance auditing is one of the tools employed by the ASSL to measure the economy, efficiency and effectiveness with which state institutions expend public resources in the discharge of their various mandates.
In consonance with the Auditor-General’s mandate and as guardian of the public purse and Sierra Leone’s economic security, the ASSL undertook the aforementioned three performance audits separately in compliance with best practice of the International Standards of Supreme Auditing Institutions (ISSAI) and the Performance Audit Guidelines.
The full reports can be found on www.auditservice.gov.sl. Hard copies can also be obtained from the Audit Service Sierra Leone headquarters, 2nd Floor, Lotto Building, Tower Hill, Freetown.